National Insurance and State Pensions

7. Where to Get Help

7.1 You will probably find it easier to operate your payroll and manage the deduction of PAYE and NICs by:

• Using the services of a specialist payroll agent or bureau. Payroll agents will obtain any necessary PAYE forms and tables.
• Using specialist software. (See Payroll software.) This enables you to use your own forms.
• Making end-of-year returns electronically via the HM Revenue & Customs website. Electronic payments and online filing are now compulsory for large businesses. Since 2006, it has been compulsory for businesses with between 50 and 249 employees to file end-of-year returns online, and will be for all businesses from 2010.

7.2 HM Revenue & Customs and the Contributions Office can help employers.

• The employer's helpline (08457 143 143) deals with NIC and PAYE enquiries.